Which of the following is a criticism of return on investment (ROI)? A manager's non-operating assets are excluded from the calculation of ROI. A manager can control turnover, but is unable to control margin even though it influences the calculation of ROI. A manager can control margin, but is unable to control turnover even though it influences the calculation of ROI. A manager who takes over a business segment usually inherits many committed costs that they cannot control, but that influence the calculation of ROI